the Nonresident has domestic source income as prescribed in Article 161, paragraph (1) (Domestic Source Income) (referred to as "domestic source income" in the following item) (other than in a case as set forth in that item);

the Nonresident receives, in Japan, payments constituting the taxable income of a Domestic Corporation (meaning any interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits, or monetary awards as set forth in the items of Article 174 (Tax Base for a Domestic Corporation's Income Taxes); hereinafter the same applies in this Article) which is attributable to the trust property of a Trust Subject to Corporate Taxation for which the Nonresident has undertaken to act as trustee, or receives payments constituting the taxable income of a Foreign Corporation which is attributable to such trust property (meaning any domestic source income as set forth in Article 161, paragraph (1), item (iv) through (xi) and item (xiii) through (xvi); hereinafter the same applies in this Article).